Naturaleza jurídica de la tasa de servicio de control aduanero.

Abstract

The National Customs Service of Ecuador (SENAE), has as its purpose the taxes collection, therefore in the Resolution No. SENAE-SENAE-2017-0001- RE (M), signed by the General Director, the Economist, Mauro Andino Alarcón, published in the supplement of the Official Registry No. 115 of November 8, 2017, was promulgated the Customs Control Service Rate, on which the payment of an additional value is made in the imports, based on a calculation previously established by the institution, except for the cases of reimportation in the same state, Temporary Admission for Active Improvement, any of the forms of completion of import customs regimes and other customs regimes, where applicable the aforementioned finalization and in cases of importation for consumption, with exoneration of taxes on foreign trade; with the purpose of controlling contraband and tax fraud; However, we still have to question whether the state actually intended to charge a fee to the importer or its intention was to collect a disguised tax rate.